股東權益 - 金融業討論
By Steve
at 2014-10-31T19:30
at 2014-10-31T19:30
Table of Contents
100初考
甲公司普通股股本10 億元,每股面額10 元。甲公司規劃發放30%股票股利,
則下列敘述何者正確?
(A)將增加3億股東權益
(B)將增加3,000萬股流通在外股數
(C)不影響每股帳面金額
(D)不影響每股盈餘
答案是(B)
我想問的是 為什麼(C)不對?
發放股票股利,不是不會影響股票面額嗎?
謝謝!
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金融業
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